Summary

As summarized below, our audit of the Department of Juvenile Justice (Department) for the period July 2005 through February 2007, and selected Department actions taken through July 24, 2007, focused on the Department’s actions related to contract management, the Florida Single Audit Act, and correcting deficiencies disclosed in our prior audit (report No. 2006-030, dated September 2005).  We found that some processes and controls established by Department management for these activities were in need of improvement to minimize the associated risks.

Contract Management

Finding No. 1:    The Department did not always maintain documentation justifying the procurement methods used.

Finding No. 2:      Department contract files did not always contain the names of individuals involved in the provider selection and evaluation process.

Finding No. 3:      Department monitoring procedures, instruments, and efforts were not always documented or maintained in contract files.

Finding No. 4:      The Department did not maintain adequate support and evidence of approval for some procurements.

Finding No. 5:      The Department did not have in place the tools necessary to allow Department decision makers ready access to accurate and reliable procurement data required for sound contract management.

Florida Single Audit Act

Finding No. 6:      The Department did not always comply with Florida Single Audit Act requirements.

Finding No. 7:      The Department did not have uniform procedures for tracking and reviewing Financial Reporting Packages.

Follow-Up on Prior Audit Findings

Finding No. 8:      The Department did not, in some instances, adequately resolve prior audit findings related to Florida Accounting Information Resource Subsystem access controls and cellular telephones (appropriateness of the charges).

The Secretary’s response is included in its entirety at the end of this report as Appendix E.